taxation

23 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
25-611 Delta Air Lines, Inc. v. Oregon Department of Revenue Oregon 2025-11-25 Denied Amici (2)Response Waived administrative-convenience equal-protection fourteenth-amendment intangible-property state-law taxation Whether the Equal Protection Clause of the Fourteenth Amendment prohibits a state from singling out a few businesses for taxation of their intangible …
25A421 Delta Air Lines, Inc. v. Oregon Department of Revenue Oregon 2025-10-14 Presumed Complete centrally-assessed discriminatory-tax equal-protection fourteenth-amendment intangible-property taxation Whether the Equal Protection Clause permits a state to impose property taxes on intangible assets of only select businesses while exempting other taxp…
24-56 Janelle R. Polk v. California Franchise Tax Board California 2024-07-18 Denied Response Waived federal-income-tax federal-taxation gross-income income-definition labor labor-compensation source-of-income statutory-interpretation taxation united-states Whether all gross receipts paid to an individual in exchange for his or her labor or services performed in the United States of America are necessaril…
23-7611 Steve Van Horne, et al. v. Central Appraisal District of Taylor County Texas 2024-05-31 Denied Response WaivedIFP civil-rights due-process government government-authority religious-freedom sovereign-immunity standing tax taxation Does the Central Appraisal District of Taylor County have standing to sue Petitioners?
23-603 Jeffrey Gray Thomas v. California Department of Justice, et al. Ninth Circuit 2023-12-05 Denied Response Waived bankruptcy bankruptcy-law civil-rights due-process federal-taxation fraud free-speech judicial-misconduct rooker-feldman state-court-sanctions taxation Does Rooker-Feldman cutoff Petitioner's attack on fraudulent inducement to the state courts to enter fraudulent orders of sanctions against him, based…
22-5386 Pamela Bond v. McKean County, Pennsylvania Third Circuit 2022-08-18 Denied Response WaivedIFP civil-rights due-process judicial-interpretation pennsylvania-law property property-tax real-estate real-estate-law tax-assessment tax-delinquency taxation vehicle-transfer Whether the 2005 Dodge Caravan was properly registered and inspected, whether Pennsylvania rebate laws apply to the property taxes on 316 Dawson Stree…
21-7775 In Re Crystal Maye 2022-05-04 Denied IFP agency-law civil-procedure civil-rights constitutional-protections due-process jurisdictional-challenge state-taxation tax-jurisdiction taxation trustee-residency trusts whether agency proceedually followed notice requirement to service trustee, on Trust, or beneficaries or , whether Court over reach authority to tax t…
21-1245 O'Donnell & Sons, Inc. v. New York State Department of Taxation and Finance, et al. New York 2022-03-15 Denied exemption federal-credit-union federal-credit-union-act federal-preemption mortgage-recording mortgage-recording-tax preemption state-tax statutory-interpretation taxation Whether the Federal Credit Union Act prohibits the imposition of a state tax on the recording of federal credit union mortgages
20-1344 Jeffrey T. Maehr v. United States Tenth Circuit 2021-03-24 Denied Response Waived 16th-amendment civil-rights constitutional-interpretation due-process income-definition irs standing stare-decisis supreme-court-precedent tax-law taxation Can the IRS/United States consistently call U.S. Supreme Court standing case precedent (stare decisis) on the definition of income, as 'legally frivol…
19-841 United States House of Representatives v. Texas, et al. Fifth Circuit 2020-01-03 Denied Response WaivedRelisted (3) affordable-care-act article-iii article-iii-standing congress-power congressional-authority constitutional-challenge severability standing tax-provision taxation Whether the individual and state plaintiffs (respondents here) possess Article III standing to challenge the constitutionality of Section 5000A
19-840 California, et al. v. Texas, et al. Fifth Circuit 2020-01-03 Judgment Issued Amici (14)Response WaivedRelisted (2) affordable-care-act article-iii-standing congress-power constitutional-challenge due-process minimum-coverage-provision severability standing tax-power taxation Whether the individual and state plaintiffs in this case have established Article III standing to challenge the minimum coverage provision in Section …
19-6220 Nerses Nick Bronsozian v. United States Ninth Circuit 2019-10-09 GVR IFP 2nd-amendment commerce-clause constitutional-interpretation criminal-prosecution due-process firearms firearms-regulation national-firearms-act registration statutory-construction taxation taxation-power Does Congress's power to tax give it the power to punish the possession of unregistered machineguns under § 5861(d) of the NFA, even though it is impo…
19-383 Joseph Raimondo v. Denise Page Hood, Chief Judge, United States District Court for the Eastern District of Michigan, et al. Eighth Circuit 2019-09-23 Denied Response WaivedRelisted (2) civil-rights constitutional-rights due-process equal-protection first-amendment free-speech government-action political-affiliation political-discrimination taxation Can the United States Federal Government single out citizens and demand taxation and then deprive the citizens of Constitutional Equal Protections bec…
18-1112 Alvin S. Kanofsky v. Bethlehem Area School District Pennsylvania 2019-02-26 Denied Response Waived article-v bill-of-rights civil-liberties civil-rights constitutional-rights discrimination due-process equal-protection freedom-of-speech government-action religion religious-discrimination takings taxation taxation-dispute Was Kanofsky denied Due Process, as required in Article V of the Bill of Rights?
18-936 Jeremy Kettler v. United States Tenth Circuit 2019-01-18 Denied Amici (2) 2nd-amendment congressional-taxing-power constitutional-challenge constitutional-law cox-v-new-hampshire due-process murdock-v-pennsylvania national-firearms-act second-amendment sound-suppressor standing statutory-interpretation tax taxation united-states-v-sonzinsky Whether the National Firearms Act of 1934 continues to be a constitutional exercise of Congress's taxing power
18-7401 Robert Shapiro v. United States Seventh Circuit 2019-01-15 Denied Response WaivedIFP civil-procedure civil-rights commerce-clause due-process federalism free-speech general-welfare standing takings taxation Whether Congress has the power to levy and collect taxes, imposts, and excises to pay the debts and provide for the common defense and general welfare…
18-891 Sally Jim v. United States Eleventh Circuit 2019-01-10 Denied Response RequestedResponse WaivedRelisted (2) administrative-interpretation due-process federal-indian-law income-taxation indian-tribes self-governance taxation treaty-interpretation tribal-lands tribal-sovereignty Whether treaties with Indian tribes must be construed consistent with that tribe's present-sense understanding of the treaty
18-792 Ronald Leroy Satterlee v. Alicia Miller-Degase, Assessor of Douglas County, Missouri, et al. Missouri 2018-12-20 Denied Response Waived civil-rights constitutional-rights contract-rights due-process government-authority jurisdiction jurisdiction-challenge presumption-of-innocence property-rights property-tax right-of-contract tax-assessment taxation Whether the appellant has the right to life, liberty, property and pursuit of happiness, the right to presumption of innocence, the right of contract,…
18-789 Cecilia M. Hylton v. Commissioner of Internal Revenue Fourth Circuit 2018-12-20 Denied Response Waived 26-usc-183 appellate-procedure civil-procedure due-process hobby horse-activity-taxation horse-related-activities per-curiam-decision section-183-hobby-loss tax tax-law taxation unpublished-opinion Is petitioner denied due process of law when the court of appeals failed to timely advise her whether oral argument (which each party requested) would…
18-748 Richard McKinley Wilson, Jr. v. Office of the Commissioner of the Revenue of Stafford County, et al. Virginia 2018-12-11 Denied Response Waived civil-rights constitutional-rights due-process international-law jurisdiction legal-recognition nation-state property-law sovereignty standing taxation Do the courts of the Commonwealth of Virginia have the jurisdiction to recognize the authority of the Petitioner's re-established nation state?
18-205 Northern California Water Association, et al. v. California State Water Resources Control Board, et al. California 2018-08-16 Denied Response Waived central-valley-project federal-property intergovernmental-immunity preemption property-rights sovereign-immunity state-taxation state-water-board supremacy-clause tax-assessment taxation water-contractors water-contracts water-rights Is a California statute imposing a direct tax on the United States' property interest in water constitutional if it is applied in a manner that passes…
18-5541 Darren Kyle Stepp-Zafft v. United States Eighth Circuit 2018-08-14 Denied Response WaivedIFP 2nd-amendment commerce-clause congressional-power criminal-penalty due-process firearms-regulation national-firearms-act nfa-firearms right-to-bear-arms second-amendment tax taxation united-states-constitution Is 26 U.S.C. § 5861(d) a valid exercise of Congress's power to tax?
18-5034 Jodi Anderson v. North Dakota, et al. Eighth Circuit 2018-06-28 Denied IFP 4th-amendment administrative-law banking child-welfare civil-rights criminal-justice drug-policy due-process federalism property-rights taxation Can we legalize drugs in the form of the D.I.C. Policy?